IT-140-NRC: West Virginia Nonresident Composite Return (2024)
West Virginia · WV Tax Division · Used for tax years 2024
Form IT-140-NRC is West Virginia’s Nonresident Composite Return, filed by an S corporation, partnership, estate, or trust for nonresident individuals who elect to join a composite group. It reports West Virginia source income, nonresident withholding tax due and paid, and a $50 c
Who files this form
This return is filed by a pass-through entity, estate, or trust for eligible nonresident individuals who elect to join a composite group.
Eligible individuals are nonresident S corporation shareholders, partnership partners, and estate or trust beneficiaries whose entity derives income from West Virginia sources. Joining the composite group is optional, not required.
What you'll need
- Underlying entity return: Use the PTE-100 or IT-141 and its relevant schedules to complete the income and withholding amounts.
- Required attachment: Include a copy of Schedule SP submitted with the PTE-100, or Schedule SB submitted with the IT-141, showing who elected to participate in the composite return.
- Participant records: Maintain a list of included nonresidents with each person's name, address, taxpayer identification number, and ownership or interest percentage. Do not submit this list with the return. Make it available to the WV Tax Division upon request.
- For an amended return: Have the previously reported withholding tax due and amounts paid or withheld available for lines 5 and 6.
How to file
- Enter the entity's identifying information and reporting period.
- Complete line 1 using PTE-100, line 7, column A. Fiduciary filers use Schedule A, line 6, column F, for the nonresident composite group.
- Multiply line 1 by the printed tax rate, 0.0512, and enter the result on line 3.
- Enter withholding paid on line 4 using PTE-100, line 7, column B, or IT-141, line 9. Line 4 must equal line 3. Pay the withholding tax with the PTE-100 or IT-141, not with this composite return.
- Attach the required Schedule SP or Schedule SB copy and submit the $50 processing fee. Fee payment options include check, certified funds, or credit/debit card. Visit tax.wv.gov for payment options.
- Have the return signed by an S corporation officer, authorized partnership partner, trustee, or estate executor or administrator, as applicable.
Mail the return to:
WV Tax Division
P.O. Box 3694
Charleston, WV 25336-3694
Common mistakes
- Sending withholding tax with this return: The $50 composite return processing fee is the only payment to make with this return. Withholding tax is paid with the entity's PTE-100 or IT-141.
- Omitting the processing fee: A $50 fee is required with each composite return filed.
- Submitting the participant list: Keep the list in your records instead. Provide it to the WV Tax Division only upon request.
- Using incorrect account information: Review account information for accuracy. Incorrect information may result in a $15 returned payment charge.
Questions people ask
Do all eligible nonresidents have to join the composite group?
No. Nonresident shareholders, partners, and beneficiaries may elect to join, but they are not required to do so.
Does each participant need to sign the return?
No. The return must be signed by the appropriate entity representative: an S corporation officer, authorized partner, trustee, or estate executor or administrator.
Can a participant still need to file an individual West Virginia return?
Yes. An individual return is required if the nonresident has taxable income from another West Virginia source. If an individual return is filed, it must also include the West Virginia income from the entity filing the composite return. The individual may claim withholding paid on their behalf as shown on their NRW-2 or WVK-1.
Where can I get more information?
Contact Taxpayer Services at (304) 558-3333 or 1-800-982-8297. The second number is toll-free within West Virginia.